TCA97 Section 1017 and 1018.

 

Legally separated couple. Terms of High Court order made husband liable to pay wife's tax bill. No election to be taxed as a married couple under Section 1017. Husband claimed he should be assessed as a single person. Revenue asserted that the terms of the order of the High Court being the law, obliged them to refuse the husband's application so as to ensure that the husband did account for the wife's tax.

Decision:  Allow appeal. Whatever the terms of the court order it could not operate to amend a specific section of the Taxes Acts. If the husband did not comply with the terms of the order that would not be a matter for a tax appeal.